Every person who engages in any trade, business or activity with a non-resident shall keep such accounting and other records as would sufficiently explain the transaction with the non-resident and shall cause the records to be kept in such a manner as may be directed by the Central Bank.
Todas las personas que realicen actividades comerciales o transacciones con un no residente deberán conservar los libros y demás registros que sean suficientes para explicar la transacción con el no residente y deberán conservar los registros de la manera que ordene el Banco Central.